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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Regulatory penalties: liabilities

Any approved person for the AWRS is liable to a regulatory penalty:

  • if they contravene specific requirements of the Regulations
  • or any condition or restriction to which an approval to carry on a controlled activity is subject.

This applies equally to members of an AWRS group registration who are jointly and severally liable for any penalty payable by the representative member.